The Powerful Man Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08853652

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,316,586		2,353,153

			2,316,586		2,353,153
CURRENT ASSETS
Debtors	5	497,326		627,514
Cash at bank and in hand		750,458		865,239

		1,247,784		1,492,753
Creditors: Amounts Falling Due Within One Year	6	(1,419,548 )		(1,741,310 )

NET CURRENT ASSETS (LIABILITIES)			(171,764 )		(248,557 )

TOTAL ASSETS LESS CURRENT LIABILITIES			2,144,822		2,104,596

Creditors: Amounts Falling Due After More Than One Year	7		(981,136 )		(1,220,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,417 )		(20,559 )

NET ASSETS			1,152,269		864,037

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			1,152,267		864,035

SHAREHOLDERS' FUNDS			1,152,269		864,037

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The Powerful Man Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr T M Matthews

Director

29 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Powerful Man Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08853652 . The registered office is Unit 8 The Courtyard, Gaulby Lane, Stoughton, Leicester, LE2 2FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	0%
Plant & Machinery	25% Straight Line Method
Motor Vehicles	25% Straight Line Method
Computer Equipment	33% Straight Line Method

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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The Powerful Man Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	2,270,918	81,318	62,004	4,563	2,418,803

As at 31 January 2026	2,270,918	81,318	62,004	4,563	2,418,803

Depreciation
As at 1 February 2025	-	39,225	24,543	1,882	65,650
Provided during the period	-	19,560	15,501	1,506	36,567

As at 31 January 2026	-	58,785	40,044	3,388	102,217

Net Book Value
As at 31 January 2026	2,270,918	22,533	21,960	1,175	2,316,586

As at 1 February 2025	2,270,918	42,093	37,461	2,681	2,353,153

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	259,883	421,685
Other debtors	237,443	205,829

	497,326	627,514

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	89,524	152,159
Bank loans and overdrafts	39,635	64,720
Other creditors	919,718	1,133,612
Taxation and social security	370,671	390,819

	1,419,548	1,741,310

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The Powerful Man Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	981,136	1,131,790
Other creditors	-	88,210

	981,136	1,220,000

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

9. Directors Advances, Credits and Guarantees

Included within Debtors and Creditors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Timothy Matthews	159,593	204,312	(230,312 )	-	133,593
Mr Douglas Holt	(150,105 )	405,053	(256,000 )	-	(1,364 )

The above loan is unsecured and repayable on demand. Interest was charged on the overdrawn balance and this directors loan was repaid within 9 months of the year end.

10. Related Party Transactions

During the year, payments totalling £137,052 (2025: £135,442) were made to a subcontractor who is a brother of one of the company's directors. These transactions were conducted on an arm's length basis and were part of the company's normal course of business.

Included within other creditors is a loan of £58,044 (2025: £143,253) from Conditioning Specialists LLC, a company in which one of the company’s directors, also serves as a director. The loan was provided on commercial terms.

During the year, the company entered into transactions with The Powerful Man LLC an entity under common control. The total value of transactions with these entities amounted to £370,302 (2025: NIL). The transactions which occurred in the year were on a pass through basis with all costs and revenues being recognised by the company.

At the year end, the amount held by the related entity on behalf of the company was £88,686 (2025: NIL).

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